The multiphonon method previously developed for even-even spherical nu
clei used pairs of fermions as building blocks. The present extension
is based on collective and/or non-collective phonons. Calculation of m
atrix elements of one- and two-body operators between multiphonon stat
es can be reduced to the determination of overlap matrix elements of s
tates containing phonons and some pseudo-phonons General recursion for
mulae for the evaluation of such elements are given and allow for nume
rical calculations in a space spanned by a reasonably large number (n
= 5-6) of realistic phonons.